103—Matters that do not reduce the value of benefits
In assessing the value of benefits that a person has derived from the
commission of a serious offence or serious offences, the following must not be
subtracted:
(a) any
expenses or outgoings the person incurred in relation to the offence or
offences;
(b) the
value of any part of the benefits derived from the commission of the offence
or offences that the person derives as agent for, or otherwise on behalf of,
another person (whether or not the other person receives any of the benefits).